14. Due to the sufficient amount of documents and records, the audit file may clients accounting records (not replace) the 15. Visiting a client's warehouse to evaluate the shipping and order fulfilment process is an example of which audit evidence (observation) 16. Inspecting a property, plant and equipment is an example of which type of audit evidence (physical examination) 17. You are auditing a client in the education industry. Your client's physical year ends in June 30 of each year. What would be the best time frame to gather the most effective evidence (around june 30) 18. Writing a letter to ensure that the balance in the bank matches the balance in the client's book is an example of (confirmation) 19. For an evidence to be persuasive, the evidence has to be (appropriate and sufficient) 20. The convincing degree that the audit evidence is in line with the audit's opinion is (persuasiveness of evidence)